Commodity code
2834 21 under the UK CBAM
Law as at 13 September 2026.
In scope · fertilisers
Nitrates of potassium
The functional unit for fertilisers is the kilograms of nitrogen contained in the goods, with a conversion equation in a Treasury notice not yet published.
- Basis
- Schedule 16 to the Finance Act 2026, Table in paragraph 1
- Sector
- fertilisers
- Aggregated goods category
- Mixed fertilisers
- Relevant gases
- Carbon dioxide and nitrous oxide, converted at 265 under regulation 8 of SI 2026/995
- Precursors
- Ammonia, nitric acid, urea and mixed fertilisers, each where used
- Emissions treatment
- The net weight of the good multiplied by the Treasury default value under regulation 4 of SI 2026/995, or by the installation's verified emissions intensity under regulation 5.
The checker applies the Table to any eight-digit code. Whether goods are correctly classified under a code is a customs question under paragraph 2(2) of Schedule 16, and the code on the customs declaration decides.
The threshold calculator says when the customs value of covered imports triggers registration, the guide on actual data and default values says how the emissions are determined, and the relief guide says how a carbon price paid abroad reduces the tax.